Irons Delivery Inc. purchased a new delivery truck for $43,500 on January 1, 2018. The truck is expected to have a $1,780 residual value at the end of its 5-year useful life. Irons uses the straight-line method of depreciation. Required: Prepare the journal entry to record depreciation expense for 2018 and 2019. If required, round to the nearest dollar. 2018 Dec. 31 Depreciation Expense Accumulated Depreciation (Record straight-line depreciation expense) 2019 Dec. 31 Depreciation Expense Accumulated Depreciation (Record straight-line depreciation expense)